Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
No cut off date for info available in public domain to be considered by TPO for computing ALP
Income Tax
Income Tax
S.57 do not provide for deduction of any expenditure from salary income of an MLA
Income Tax
Income Tax
Payment to company located in Israel for purchase of software is royalty
Income Tax
Income Tax
No TDS on Reimbursement of Relocation Expenses of Outbound Employees
Income Tax
Income Tax
Mere change in ownership doesn’t convert a stock-in-trade into a capital asset
Income Tax
Income Tax
ITAT directs to allow risk adjustment on the comparables margin vis-a-vis the taxpayer’s
Income Tax
Income Tax
S. 195 Withholding of tax not required on salary of seconded employee reimbursed to a foreign company since such payment is not for rendering technical services
Income Tax
Income Tax
No Disallowance U/s. 40(a)(ia) if TDS been Paid Before due date of Income Tax Return
Income Tax
Income Tax
Assessee can choose between treaty rate & 115A
Income Tax
Income Tax
S.195A not bar oral agreements or arrangements for payment of tax free incomes
Income Tax
Income Tax
Loss from windmill business can be set off against other heads of income
Income Tax
Income Tax
Transfer Pricing – TPO can rely on ‘contemporaneous’ data even if not available at specified date – ITAT Bangalore
Income Tax
Income Tax
Brought Forward business Loss can not be set off against Capital Loss on sale of Depreciable Business Assets
Income Tax
Income Tax
